Regulation 3 Amendment of the Taxes (Interest Rate) Regulations 1989

(1)

Amend regulation 3(1) (applicable rates of interest on unpaid tax, tax repaid and repayment supplement)^f1 as follows.

(2)

At the end of sub-paragraph (c) omit “and”^f2.

(3)

At the end of sub-paragraph (d) add “; and”.

(4)

After that sub-paragraph add—

“(e)

sections 87 and 88 of the Finance Act 2003.”.

Annotations

f1: Regulation 3 was substituted by regulation 2 of S.I. 1996/3187, and relevantly amended by regulation 3(b) of S.I. 1999/2538.
f2: This word was inserted, together with sub-paragraph (d), by regulation 3(b) of S.I. 1999/2538.